This circular specifies the classification and application of preferential import tax rates for plastic waste bins with wheels, belonging to subheading 3924, code number 39249000, with a rate of 50%. This document replaces previous correspondence.
Đối tượng áp dụng
General Department of Customs and enterprises importing plastic waste bins with wheels
Các điểm cốt lõi
- Plastic waste bins with wheels belong to subheading 3924, code number 39249000 (Article 1)
- The preferential import tax rate applied is 50% (fifty percent) (Article 1)
- This circular replaces Circular No. 2110 TC/TCT dated September 5, 1997 of the Ministry of Finance (Article 3)
- Imports before the effective date of this circular shall be implemented according to the guidance in Circular No. 2110TC/TCT dated September 5, 1997 (Article 4)
- This circular does not provide specific regulations regarding the importation of plastic waste bins with wheels prior to its effective date
🌐 Tác động xã hội từ văn bản này
- To assist the General Department of Customs and enterprises in understanding the classification and tax rates applicable to this item
- Changes in tax rates may affect the cost of importing plastic waste bins with wheels
❓ Câu hỏi thường gặp
What is the code number for plastic waste bins with wheels?
The code number is 39249000.
What is the preferential import tax rate applied to this item?
The tax rate is 50%.
Which previous circular does this one replace?
It replaces Circular No. 2110 TC/TCT dated September 5, 1997 of the Ministry of Finance.
Toàn văn
LETTER
OF THE MINISTRY OF FINANCE NO. 10695 TC/TCT ON November 8, 2001
REGARDING IMPORT DUTY FOR PLASTIC WASTE CONTAINERS WITH WHEELS
HAS WHEELS FOR MOVEMENT
RESPECTED: - General Department of Customs Management
The Ministry of Finance has received Letter No. 4488/TCHQ-KTTT dated October 10, 2001 from the General Department of Customs Management requesting guidance on classifying plastic waste containers with wheels; In response to this matter, the Ministry of Finance provides the following opinion:
Pursuant to the Tariff Schedule for Preferential Import Duties issued together with Decision No. 1803/1998/QĐ-BTC dated December 11, 1998 and Circular No. 37/1999/TT-BTC dated April 7, 1999 of the Ministry of Finance guiding the classification of goods according to the Customs Tariff Schedule for Export Duties and Import Duties;
Referring to the Harmonized System Explanatory Notes by the World Customs Organization; it is determined that:
Plastic waste containers with wheels belong to subheading 3924, tariff number 39249000, with a preferential import duty rate of 50% (fifty percent).
The Ministry of Finance provides this opinion for the General Department of Customs Management to instruct its implementation. This letter replaces Letter No. 2110 TC/TCT dated September 5, 1997 issued by the Ministry of Finance. For cases where plastic waste containers with wheels were imported before the issuance date of this letter, they shall pay import duties according to the guidance provided in Letter No. 2110TC/TCT dated September 5, 1997 issued by the Ministry of Finance.
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